产品处于衰退期时，多数企业无利可图，可以考虑退出市场。

具备房屋功能的地下建筑是指有屋面和维护结构，能够遮风避雨，可供人们在其中生产、经营、工作、学习、娱乐、居住或储藏物资的场所。（）

Even though she’s quite young, Drew Barrymore can be a Hollywood legend (传奇). She was born on February 22, 1975, in California. Being from a family that produced great actors, she quickly found her way into the spotlight (聚光灯).

When she was 11 months old, she made her first advertisement on TV. She made her first movie at the age of 2. Five years later, she acted Gertie in Steven Spielberg’s famous film E.T. the Extra-Terrestrial(1982).

However, it wasn’t all roses and sunshine when Barrymore was growing up. She was drinking wine by the time she was 9, smoking marijuana (大麻) at 10.

Most kid stars in Hollywood fail to become stars as adults. And most of the time, once they’re out of the spotlight, they stay out. But Drew Barrymore doesn’t.

As she was growing older, Barrymore started to realize that life is more meaningful than dangerous actions in the films. She started to build a career in 1997. She has made a series of successful films since then, including Charlie’s Angels (2000) and 50 First Dates (2004).

“In my life, there is darkness and drama, and I have yet to explore some of that in my work life. I just want to challenge (挑战) myself and prove that I can do more.”

Actually, anyone who’s not familiar with her disordered childhood might find it hard to believe she’s such a sweet person now. Like many of the characters she plays in her comedy, Drew is easy-going and laughs a lot. In 2007, she was on the cover of People magazine’s 100 Most Beautiful People issue.

“Life is very interesting … in the end, some of your greatest pains, become your greatest strengths,” Drew said.

小题1:Drew Barrymore made her first movie in          .

A．1975

B．1977

C．1979

D．1982小题2:Drew Barrymore can be a Hollywood legend mainly because           .

A．she was born form a family that produced great actors

B．she used to be a famous kid star in Hollywood

C．she always has roses and sunshine in her life

D．she didn’t give up even when she met difficulties小题3:Which is the correct order of Drew Barrymore’s life?

①She made the film Charlie’s Angels.

②She is on the cover of People magazine’s 100 Most Beautiful People issue.

③ She started to drink wine and smoke marifuana.

④ She acted Gertie in Steven Spielberg’s famous film E.T. the Extra- Terrestrial.

A．①④②③

B．④②①③

C．④③②①

D．①③②④小题4:Which of the following chart can best describe Drew Barrymore’s career (till 2007) ?

患者，男性，50岁，腰背疼痛半年伴不规则发热、尿频、尿痛半年。检验：Hb75g／L，尿蛋白（+++），白细胞10～15／HP，尿B-J蛋白（+）。血清蛋白电泳在β和γ区带之间有一M蛋白占40％。外周血浆细胞25％，浆细胞绝对值2.3×10⁹／L。本病最可能的诊断是（）

A.终末期多发性骨髓瘤

B.反应性浆细胞增多症

C.尿路感染

D.原发性浆细胞白血病

E.继发性浆细胞白血病

甲股份有限公司(本题下称“甲公司”)为上市公司，2009年发生的相关交易或事项如下：
(1)2009年5月10日，甲公司就应收乙公司账款530万元与甲公司签订债务重组合同。合同规定：乙公司以其生产的一批库存商品A及一项可供出售金融资产偿付该项债务；乙公司该批库存商品转移至甲公司后，双方债权债务结清。
甲公司已为该项应收账款提取了坏账准备50万元。
2009年5月10日，乙公司将库存商品A的所有权交付甲公司。乙公司该批商品的账面余额为220万元，公允价值为250万元，未计提减值准备；乙公司的可供出售金融资产的账面余额为200万元，其中成本为180万元，公允价值变动为20万元，在重组日，该项可供出售金融资产的公允价值为210万元，未计提减值准备；甲公司收到该批商品后作为库存商品管理，将取得的股权投资划分为可供出售金融资产管理。
(2)2009年6月15日，甲公司与丙公司达成协议，以资料(1)中取得的库存商品A及可供出售金融资产换入丙公司拥有的一项无形资产。假定该项交换具有商业实质。
当日，甲公司该批库存商品A的公允价值为240万元，可供出售金融资产的公允价值为260万元。丙公司拥有的无形资产的账面价值为180万元，公允价值为490万元。同时，丙公司用银行存款支付给甲公司补价50.8万元。
双方于当日办理了相关资产移交手续。
(3)假定上述交易双方的增值税税率均为17%；不考虑其他相关税费。
要求：
(1)编制甲公司进行债务重组的相关会计分录；
(2)编制乙公司进行债务重组的相关会计分录；
(3)编制甲公司进行非货币性资产交换的相关会计分录。